2019年尾新冠肺炎的出現，影響了全球各大產業，如觀光業、航空業、貿易業、製造業等。在疫情爆發期間各國陸續宣佈鎖國，禁止外國人進入觀光，這對旅行業是一大衝擊，該產業的運作幾乎停擺。2020下旬，在新聞媒體上可看到台灣有部分的旅行社宣布轉型、跨業經營、推出新品牌，甚至更專注經營國內旅遊等。本研究藉由參與觀察法與訪談去了解一家選擇跨業求生的旅行社，他們是如何決定跨業？如何去策略規劃一個新的事業？如何運用手邊的資源去發展新的事業？如何推廣以及新事業來臨時員工的心路歷程。
透過這次研究發現，H綜合旅行社選擇了咖啡產業作為新事業，其發展可分為組織層級與商業層級。組織層級為新事業的價值主張：不是只有自己好，而是夥伴們一起好，以及成立推廣小組，在新事業上注入新的想法以及讓各個分公司在溝通上更快速。
商業層級則為H旅行社將旅遊本業的部分資源沿用到新事業的發展上，例如產業的整合能力、生豆商的人脈、銷售通路的人脈；在選定咖啡做為新事業前考量了利潤、品牌、成本等因素；在新產品的定價上則是考量了三段的利潤分配，分別為消費者可接受的價格、中間通路商與團購的折扣利潤空間，最後則為公司本身要獲利；另外，在一個新事業發展上需要有人將新事業的規劃徹底的執行，這正由董事長特助這位角色來擔任；最後則可以看到在新事業初期發展上，有同仁可以馬上接受新事業的來臨，有的則是會有抗拒心態。藉由以上的研究發現可了解到H旅行社在疫情之下如何做出多角化經營。

As COVID-19 began spreading in December 2019, it became an epidemic. Every business, such as the tourism industry and aircraft industry, in the world has been affected by COVID-19. Many countries have enforced lockdowns of varying stringency in response to the pandemic, even not allowing visitors.
It caused the travel agencies to suspend all service. During the second half of 2020, some travel agencies tried to focus more on different business, publishing new brands or inbound tourism. This study aims to highlight the impact of COVD-19 on a H travel agency in Taiwan and explore their diversification strategy which is applied when they try to survive.
Through this research, we can find that H travel agency chose coffee industry as new business and developed both corporate-level and business-level strategies. As corporate-level strategy, it is found that H travel agency planned a new value proposition, which is that they want their business partner to survive together rather than survive by themselves. Also, they created a group to generate more new ideas for new business whiles this group improve communication with each branch office.
As a business-level strategy, we can see that H travel agency optimized the resourece use such as the ability to integate resources and connnections, from the toruism industry to the new business. Also, they considered three steps to calculate a sustainable price for their product. Moreover, in the beginning of new business development, it needs a character to execute the business plan, and that is exactly what an executive assistant can do. Finally, we can find that not every employee can embrace new business coming; some of them accept it naturally, but others try to resist. Based on the results, we can discover that how company to developed a new business from planning to excution.

論文審定書........................................................................................................................................... i
中文摘要................................................................................................................................................ii
英文摘要...............................................................................................................................................iii
圖目錄...................................................................................................................................................vi 表目錄..................................................................................................................................................vii
第一章 研究動機與問題.................................................................................................................. 1
第二章 台灣旅行業發展、規範與經營..................................................................................... 2
第一節 台灣旅行業起源........................................................................................................... 2
第二節 台灣旅行產業正式開啟............................................................................................ 2
第三節 台灣法令規定下旅行社類別及其業務範圍...................................................... 3
第四節 台灣旅行社的傳統經營模式................................................................................... 4
一、綜合旅行業－躉售..................................................................................................... 4
二、甲種旅行業－直售/遊程承攬................................................................................. 4
三、乙種旅行業－零售..................................................................................................... 4
第三章 衝擊產業發展的重大事件............................................................................................... 4
第一節 開放大陸觀光(2008-2019年) .................................................................................. 5
第二節 網路旅行社開始 (1999年) ...................................................................................... 6
第三節 周休二日國旅興起(2001年) ................................................................................... 8
第四節 新冠肺炎衝擊下現況 (台灣旅行業的經營現況統計) .................................. 8
一、台灣出入境人數.......................................................................................................... 9
二、旅行社家數................................................................................................................. 11
第四章 COVID-19下，旅行社的因應案例............................................................................ 12
第一節 雄獅旅行：全力衝刺國旅..................................................................................... 12
第二節 可樂旅行：新電商平台.......................................................................................... 13
第三節 鳳凰旅行：跨足健身房產業................................................................................ 13
第五章 分析理論架構....................................................................................................................14
第一節 資源基礎理論文獻回顧.......................................................................................... 14
第二節 商業模式創新文獻回顧.......................................................................................... 15
一、商業模式之定義........................................................................................................ 15
二、商業模式之創新........................................................................................................ 16
第六章 研究方法與個案介紹...................................................................................................... 19
第一節 研究方法....................................................................................................................... 19
一、質化個案研究法........................................................................................................ 19
二、文獻分析法................................................................................................................. 19
三、半結構式訪談............................................................................................................ 20
四、參與觀察法................................................................................................................. 20
第二節 研究對象....................................................................................................................... 20
一、個案介紹...................................................................................................................... 20
二、訪談對象...................................................................................................................... 21
三、訪談大綱...................................................................................................................... 21
第七章 研究發現.............................................................................................................................. 22
第一節 先求存活，在求轉型 ：咖啡事業..................................................................... 22
一、組織層級...................................................................................................................... 22
二、商業層級...................................................................................................................... 24
第二節 跨業經營之下的員工心境..................................................................................... 33
一、欣然接受 逆來順受—A業務...............................................................................33
二、人要生活 小草也要存活—B業務..................................................................... 35
三、適逢其會 把握機會—C業務............................................................................... 36
第八章 結論與研究限制................................................................................................................40
參考文獻..............................................................................................................................................42

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三、網路資料
台灣趨勢研究。取自：https://www.twtrend.com/trend-detail/travel-2019/
觀光局觀光統計資料庫。取自：https://stat.taiwan.net.tw
陳憲祥(2006)。雄獅旅行社。取自：https://meet.bnext.com.tw/articles/view/10049
陳慜蔚(2021)。雄獅搶進金門！新品牌金牪主打紅糟牛，年營收上看億元。取自：https://tw.appledaily.com/property/20210801/I4EJL623GBD6VNIAF3RX7V6LIQ/
潘千詩(2020)。鳴日號31日首航 雄獅台鐵今聯合宣傳 。取自：https://www.chinatimes.com/realtimenews/20201229003511-260405?chdtv
陳俞安、黃士哲、李冠杰、郭美妤、王昱翔(2019)。
陸客不來了？新南向政策能否為台灣觀光業帶來轉機？ 取自：http://www.newslab.nccu.edu.tw/zh_tw/showcase/video/陸客不來了-新南向政策能否為台灣觀光業帶來轉機-74424413
林淑慧(2020)。雄獅全台門市今年底縮減至50家　董座王文傑：轉型是唯一的路。取自： https://finance.ettoday.net/news/1803534
林淑慧(2022)觀光高值化2／雄獅絕境逢生 重新發現台灣之美搶攻高端客。
取自：https://finance.ettoday.net/news/2219659
林淑慧(2021)。雄獅、可樂旅遊開賣伴手禮，挖在地好料「年營收上看億元！」。取自：https://finance.ettoday.net/news/2041981
江明晏(2022)。鳳凰旅遊轉型 斥資5億小琉球開星級旅店。
取自：https://newtalk.tw/news/view/2020-09-18/467330
觀光政策歷年發展策略。取自：https://admin.taiwan.net.tw/FileUploadCategoryListC003100.aspx?CategoryID=e765ac88-7fb3-4107-8cb0-0c9c68f53431&appname=FileUploadCategory3103